Pengaruh Kepemilikan Institusional, Umur Perusahaan, Opini Audit, Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan
This research aims to determine the influence of institutional ownership, company age, audit opinion, and company size on the timeliness of submitting financial reports in consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX). This research is quantitative research with a...
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| Format: | Article |
| Language: | English |
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PT. Lontara Digitech Indonesia
2024-12-01
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| Series: | Indonesian Journal of Taxation and Accounting |
| Subjects: | |
| Online Access: | https://journal.lontaradigitech.com/IJOTA/article/view/547 |
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| _version_ | 1849391616913047552 |
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| author | Nur Azizah Latif Mustakim Muchlis Raodahtul Jannah |
| author_facet | Nur Azizah Latif Mustakim Muchlis Raodahtul Jannah |
| author_sort | Nur Azizah Latif |
| collection | DOAJ |
| description | This research aims to determine the influence of institutional ownership, company age, audit opinion, and company size on the timeliness of submitting financial reports in consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX). This research is quantitative research with a comparative causal approach. The data source in this research is secondary data obtained from the official IDX website and from each company's website in the form of financial reports. The population in this study are companies included in the consumer cyclicals sector listed on the IDX for the 2021-2022 period. The sampling method in this study used a purposive sampling method, with the total number of samples obtained being 210 samples. The analysis used to test the hypothesis is using logistic regression analysis with the help of SPSS version 26. The results of this research show that the audit opinion variable has a positive and significant effect on the timeliness of submitting financial reports. Meanwhile, the variables institutional ownership, company age and company size do not have a positive and significant effect on the timeliness of financial report. |
| format | Article |
| id | doaj-art-48881563ef2d48ed86d64c9a3ce843be |
| institution | Kabale University |
| issn | 2988-4896 2988-6422 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | PT. Lontara Digitech Indonesia |
| record_format | Article |
| series | Indonesian Journal of Taxation and Accounting |
| spelling | doaj-art-48881563ef2d48ed86d64c9a3ce843be2025-08-20T03:41:00ZengPT. Lontara Digitech IndonesiaIndonesian Journal of Taxation and Accounting2988-48962988-64222024-12-0112613610.61220/ijota.v2i2.33549Pengaruh Kepemilikan Institusional, Umur Perusahaan, Opini Audit, Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan KeuanganNur Azizah Latif0Mustakim Muchlis1Raodahtul Jannah2Universitas Islam Negeri Alauddin MakassarUniversitas Islam Negeri Alauddin MakassarUniversitas Islam Negeri Alauddin MakassarThis research aims to determine the influence of institutional ownership, company age, audit opinion, and company size on the timeliness of submitting financial reports in consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX). This research is quantitative research with a comparative causal approach. The data source in this research is secondary data obtained from the official IDX website and from each company's website in the form of financial reports. The population in this study are companies included in the consumer cyclicals sector listed on the IDX for the 2021-2022 period. The sampling method in this study used a purposive sampling method, with the total number of samples obtained being 210 samples. The analysis used to test the hypothesis is using logistic regression analysis with the help of SPSS version 26. The results of this research show that the audit opinion variable has a positive and significant effect on the timeliness of submitting financial reports. Meanwhile, the variables institutional ownership, company age and company size do not have a positive and significant effect on the timeliness of financial report.https://journal.lontaradigitech.com/IJOTA/article/view/547kepemilikan institusionalumur perusahaanopini auditukuran perusahaanketepatan waktu |
| spellingShingle | Nur Azizah Latif Mustakim Muchlis Raodahtul Jannah Pengaruh Kepemilikan Institusional, Umur Perusahaan, Opini Audit, Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Indonesian Journal of Taxation and Accounting kepemilikan institusional umur perusahaan opini audit ukuran perusahaan ketepatan waktu |
| title | Pengaruh Kepemilikan Institusional, Umur Perusahaan, Opini Audit, Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan |
| title_full | Pengaruh Kepemilikan Institusional, Umur Perusahaan, Opini Audit, Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan |
| title_fullStr | Pengaruh Kepemilikan Institusional, Umur Perusahaan, Opini Audit, Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan |
| title_full_unstemmed | Pengaruh Kepemilikan Institusional, Umur Perusahaan, Opini Audit, Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan |
| title_short | Pengaruh Kepemilikan Institusional, Umur Perusahaan, Opini Audit, Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan |
| title_sort | pengaruh kepemilikan institusional umur perusahaan opini audit dan ukuran perusahaan terhadap ketepatan waktu penyampaian laporan keuangan |
| topic | kepemilikan institusional umur perusahaan opini audit ukuran perusahaan ketepatan waktu |
| url | https://journal.lontaradigitech.com/IJOTA/article/view/547 |
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